DESCRIPTION OF REVENUE PROVISIONS CONTAINED IN THE PRESIDENT'S FISCAL YEAR 2006 BUDGET PROPOSAL, [JOINT COMMITTEE PRINT], MARCH 2005U.S. Government Printing Office, 2005 - Income tax |
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2005 budget proposals actuarial additional adjusted gross income alternative minimum tax amount annual annuity apply argue basis benefit pension plan biomass bonds brownfield cafeteria plan cash balance plans charitable contributions complexity corporation coverage current liability December 31 deductible health plan defined benefit pension defined contribution plans Description of Proposal designated beneficiary determined disclosure distributions ERISA exceed excise tax exclusion expenditures facilities Federal filing health insurance high deductible health incentive income tax increase interest rate investment issues itemized deductions limit lump-sum matching contributions medical expenses minimum participants payments PBGC percent percentage plan assets premium present law President's fiscal Prior Action proposal is effective Proposal The proposal purchase purposes qualified tuition program reduce return information Revenue Roth IRA savings accounts tax benefits tax credit tax rate tax-exempt taxable income taxable years beginning taxpayer termination trade or business traditional IRAs Treasury unrelated business yield curve